Model City Tax Code City Profile

Tucson

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Tucson, AZ   Post Office Box 27210, 85726


Contact: Revenue Administrator
520 791-4080
Taxpayer Problem
Resolution Officer:
Silvia Amparano
(520) 791-4893
Collection By: Self
Sales Tax %: 2
Use Tax %: None; 2 (effective 7/1/03)
City Tax Rates: Web Page
Interest Rate %/month: (same as state)
License Fee: $45.00 (Application Fee$25.00)
Length of License: Annual (with renewal fee of $45.00)
Criminal Penalty: Class 2
Date Code Effective: 4-1-87
Chapter #: Chapter 19 Article II

Amendments or Special Provisions:

1. Imposes a 4% transient rental tax on rent from persons renting accommodations for less than 30 consecutive days and a $1 per night charge per room rented, but not as a part of the model tax code. Effective July 1, 2003 the tax rate increased to 6%. Effective July 1, 2009, the per room per night surcharge will be $2.

2. Regulation 19-310.1 is added as follows: (effective January 1, 2008)

Reg. 19-310.1. Proration of initial annual license fee.

Licensees, subject to the provisions of Section 19-310(d), whose initial application for a privilege license is received by the tax collector after January 1, 2008, will be subject to an initial annual license fee imposed by Section 19-31O(a) on a proration schedule as follows:

Business Start Date Applicable License Fee
January 1 - March 31 $45.00
April 1 - June 30 $33.75
July 1 - September 30 $22.50
October 1 - December 31 $11.25